TariffCheck
Tariff calculator
VietnamFootwear & Shoes2026 Rates

US Tariff on Shoes from Vietnam 2026

Footwear from Vietnam faces high combined duties: MFN rates range from 8.5% (certain athletic shoes with rubber soles) to 37.5% (certain leather dress shoes) depending on exact classification, plus a 25% Section 301 tariff imposed on Vietnamese goods under List 4A (7.5% effective rate on footwear specifically, varying by subheading). The effective total rate for common footwear categories ranges from 15% to over 50%.

Key figures at a glance
Product
Footwear & Shoes
Origin country
Vietnam
Typical buyer
Footwear importers, shoe brands, retailers
HTS hint
HTS 6401 (waterproof footwear), 6402 (rubber/plastic), 6403 (leather uppers), 6404 (textile uppers), 6405 (other)
HTS classification & lookup

Applicable HTS range: HTS 6401 (waterproof footwear), 6402 (rubber/plastic), 6403 (leather uppers), 6404 (textile uppers), 6405 (other)

Footwear classification under HTS Chapter 64 is highly fact-specific — material of upper (leather, textile, rubber), waterproof designation, and intended use all affect the rate. An incorrect classification can result in significant underpayment or overpayment.

Source: USITC Harmonized Tariff Schedule, 2026 Revision 2 — hts.usitc.gov

Compliance risk notes
  • 1Section 301 footwear rates vary by HTS subheading — not all footwear from Vietnam faces the same Section 301 rate. Confirm your exact HTS 10-digit code against the USTR List 4A schedule.
  • 2Antidumping duty orders exist on certain Vietnamese rubber footwear and travel goods — CBP ADD/CVD portal search is recommended.
  • 3Forced labor risk in Vietnamese footwear supply chains has been flagged by CBP and NGOs — vet suppliers against UFLPA entity list.
  • 4Nike, Adidas, and other major brands have lobbied for footwear exclusions; monitor USTR for any category-specific exclusions that could lower your rate.
  • 5Footwear valuation: 'assists' (tooling, molds) provided to Vietnamese factories by the US importer must be included in the dutiable value — this is a common audit finding.
FAQ: What tariff rate applies to shoes imported from Vietnam?

What is the tariff difference between leather shoes and athletic sneakers from Vietnam?

Leather dress shoes (HTS 6403.91) from Vietnam face an MFN rate of 8.5–10% plus Section 301; athletic footwear with rubber/plastic outer soles (HTS 6402.91) can face 20% MFN plus Section 301. The exact rate depends on the full 10-digit HTS classification and the specific Section 301 list placement.

Is there any free trade agreement between the US and Vietnam that reduces footwear tariffs?

No. The US–Vietnam trade relationship is MFN-only. The Trans-Pacific Partnership, which would have reduced Vietnamese footwear duties significantly, was abandoned by the US in 2017. There is no active FTA providing preferential rates.

Can I claim duty drawback on footwear exported after import?

Yes. If you import Vietnamese footwear and subsequently export the same or substituted merchandise, you may claim 99% of paid duties as drawback under 19 USC 1313. Maintain import and export records for 3 years. Drawback claims are filed with CBP within 5 years of importation.

Calculate your exact landed cost

This page provides a research overview. For a precise tariff breakdown — including Section 301, Section 232, antidumping, and Merchandise Processing Fee — use the full calculator with your exact HTS code and shipment value.

Disclaimer: Informational estimates based on USITC HTS data, USTR Section 301 schedules, and public CBP ADD/CVD records as of 2026. Not legal or customs brokerage advice.

Verify all rates with a licensed customs broker before making import decisions.